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Indonesian Journal of Innovation Studies

ijins
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Published by Universitas Muhammadiyah Sidoarjo

ISSN : - EISSN : 25989936 DOI : https://doi.org/10.21070/ijins.v17i

Core Subject : Science, Education, Social, Engineering,

Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning new innovation on all aspects. IJINS is available in online version. Language used in this journal is Indonesia or English.

Arjuna Subject : Umum - Umum

Articles 89 Documents

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Search results for , issue "Vol. 21 (2023): January" : 89 Documents clear

Information Asymmetry, Deferred Tax Burden, Bonus Compensation and Leverage on Profit Management in Manufacturing Companies in the Goods and Consumer Industry Sector: Asimetri Informasi, Beban Pajak Tangguhan, Kompensasi Bonus dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi Lukmana, Amelia; Sriyono, Sriyono
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to examine the effecct of Information Asymmetry, Deferred Tax Expense, Bonus Compensation, and leverage on earning management. The approach used in the research is a quantitative approach. The population in this study is manufacturing companies in the goods and consumption industrial sector listed on the Indonesia Stock Exchange. The sample in study was 108 companies listed on the Indonesia Stock Exchange in 2018-2020. The data used in the study is secondary data taken from the Indonesia Stock Exchange. Analysis of the data used in this study is Eviews version 9 with the aim of testing Information Asymmetry (X1), Deferred Tax Expense (X2), Bonus Compensation (X3), Leverage (X4), on Earning Management (Y). The result of this study indicate that simultaneously there is a significant effect between Information Asymmetry, Deferred Tax Expense, Bonus Compensation, and leverage on Earning Management. While partially Deferred Tax Expense have a significant Positive effect on Earning Management. Information Asymmetry, Bonus Compensation, and leverage does not have a significant effect on Earning Management.

Advertising, Trust and Commitment to Customer Loyalty to a Technology Company from Indonesia that Serves Ojek Services in Sidoarjo: Iklan, Kepercayaan dan Komitmen Terhadap Loyalitas Pelanggan pada Perusahaan Teknologi Asal Indonesia Yang Melayani Jasa Ojek di Sidoarjo Ulfah, Maria; Indahyani, Lilik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This research is a type of quantitative research with hypothesis testing. The sample used in this study as many as 100 respondents, namely customers who use the services of Gojek. The sampling technique used the accidental sampling method. The analytical tools used in this research are multiple linear regression analysis, coefficient of determination (R2), partial correlation coefficient, t test, f test, and classical assumption test using SPSS version 18.0 application program. The data used in this study are questionnaire data and data sourced from customers who use Gojek's services. Data collection techniques using questionnaires.

Exchange Rates, Interest Rates (BI Rate), World Gold Prices, and the Dow Jones Index to the Composite Stock Price Index (JCI): Nilai Tukar, Tingkat Suku Bunga (BI Rate), Harga Emas Dunia, dan Indeks Dow Jones Terhadap Indeks Harga Saham Gabungan (IHSG) Faudina, Nur Amaliatus; Sriyono, Sriyono
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the influence of exchange rates, interest rates (BI Rates), World Gold Prices and The Dow Jones Index on the Composite Stock Price Index (CSPI). The approach used in this research is the quantitative approach. The population in this study is the Composite Stock Price Index (CSPI) listed on the Indonesia Stock Exchange. The data used in this study is secondary data in the form of time series with the period January 2019 – June 2021. The sampling technique uses a saturated sampling method where the entire population in the study is used as a sample, where in this study the data is taken every week with a sample count of 131. The data analysis in this study used eviews-10. The results of this study showed that the Exchange Rate, Interest Rate (BI Rate), World Gold Price and Dow Jones Index simultaneously had a significant effect on the Composite Stock Price Index (CSPI). The World Gold Price and The Dow Jones Index partially had a significant and positive effect on the Composite Stock Price Index (CSPI). while the Exchange Rate and Interest Rate (BI Rate) have no significant effect on the Composite Stock Price Index (CSPI).

Rupiah Exchange Rate, Inflation, and Interest Rates Against LQ45 Index Share Prices Listed on the IDX in Banking Companies: Kurs Rupiah, Inflasi, dan Tingkat Suku Bunga Terhadap Harga Saham Indeks LQ45 yang Terdaftar di BEI pada Perusahaan Perbankan Mawanda, Maulita Dhea; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to examine the effect of the Rupiah Exchange Rate, Inflation, Interest Rates on Stock Prices. The approach used in this research is a quantitative approach. The population in this study are 45 LQ45 indexed companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method. The sample in this study was 60 samples obtained from 5 banking companies included in the LQ45 index during the 2019-2021 period. The data used in this study is secondary data taken from the Indonesia Stock Exchange. Analysis of the data used in this study is Eviews version 9 with the aim of testing the Rupiah Exchange (X1), Inflation (X2), and Interest Rates (X3) on Stock Prices (Y). The results of this study indicate that simultaneously there is a significant effect between the Rupiah Exchange Rate, Inflation, and Interest Rates on Stock Prices. While partially the Rupiah exchange rate has a significant negative effect on stock prices and interest rates have a significant positive effect on stock prices, while inflation has no significant effect on stock prices.

Brand Equity, Service Quality, and Price on Fast Food Purchase Decisions in Sidoarjo: Ekuitas Merek, Kualitas Pelayanan, dan Harga Terhadap Keputusan Pembelian Makanan Cepat Saji di Sidoarjo Putri, Novithalya Bella Tiara; Indayani, Lilik
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

The type of research used in this research is quantitative research with associative explanatory method, where this associative relationship is used to determine the relationship between two or more variables that are shown in a causal relationship or cause and effect. ). The samples taken in this study were Hisana Fried Chicken consumers in Sidoarjo who had visited and bought 100 respondents. Based on the Simultaneous F test, the value of sig = 0.00 and the value of = 0.05 means that P < then H0 is rejected, meaning that there is an influence of brand equity, service quality and prices on the purchasing decisions of Hisana Fried Chicken in Sidoarjo, It is expected that respondents will pay more attention and consider in making purchases of goods and services so as to further increase the effectiveness of purchases and consumer convenience.

Work Motivation, Work Discipline and Work Environment on Employee Performance in Cooking Oil Producing Companies: Motivasi Kerja, Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan Perusahaan Produsen Minyak Goreng Rofik, Abdul; Sari, Herlinda Maya Kumala
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

The success of a company is not always measured by how much profit the company gets, but there are other things that are more important, namely Human Resources (HR) within a company. In connection with this, this research is conducted to prove the partial effect of work motivation, work discipline, and work environment on employee performance at PT. New Shoots Lampung. In this study data collection using research instruments namely questionnaires, data analysis is quantitative and statistical. The sample that will be used in this study are employees of PT. Tunas Baru Lampung Tbk Sidoarjo Margarine Division with a total of 60 employees. The data analysis technique in this study used the help of IBM SPSS V.25 software. Based on the tests that have been carried out, the results obtained are that work motivation have an effect to employee performance, work discipline have an effect to employee performance, work environment have an effect to employee performance, work motivation, work discipline, and work environment have an effect to employee performance.

Brand Image, and Food Quality on Purchase Decisions in Meat Processing Industry Products, Canned Food, and Bakery: Brand Image, dan Food Quality Terhadap Keputusan Pembelian pada Produk Industri Pengolahan Daging, Makanan Kaleng, dan Bakery Lestari, Indah; Sukmono, Rita Ambarwati
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to determine the influence of Brand image, and Food Quality on Purchasing Decisions on Bernardi Frozen Food Products in Sidoarjo.The sample used amounted to 100 respondents. Samples are taken by the Acidental sampling method. The data analysis technique used is PLS-SEM analysis with the SmartPLS 3.0 program. The results of this study show that Brand image affects Purchasing Decisions, Food Quality affects Bernardi product Purchase Decisions in Sidoarjo.

Analysis of Factors Influencing Interest in Accounting Students in Taking Accounting Certification: Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntansi Wulansari, Srifany; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

The quality of resources greatly affects the development of the country’s economy. One way that is done by the community to increase their quality is by taking education in college. The economics major that many people choose is the accounting major. Due to the large number of accounting graduates, accountants compete with each other by taking accounting certifications. However, there are still many students who do not know the importance of taking accounting certification. The importance of accounting certification for accounting students should make accounting students to take accounting certification. However, there are still many accounting students who underestimate the importance of accounting certification. This study aims to determine whether factors such as understanding, economy, quality, and career can affect the interst of accounting students in taking accounting certification. The object used in this research is the 2018 class of accounting students at the Muhammadiyah University of Sidoarjo. The sample used is 73 respondents using simple random sampling method. The data analysis used is multiple regression analysis using SPSS version 26 application. The result of this study show that only understanding effects the interest of accounting students in taking accounting certification. Meanwhile, economy, quality, and career have no effect on the interest of accounting students in taking accounting certification.

Analysis of Cashback Marketing Content to Increase Business Competitiveness Through the Electronic Trading Company Marketplace: Analisis Konten Pemasaran Cashback Guna Meningkatkan Daya Saing Bisnis Melalui Marketplace Perusahaan Perdagangan Elektronik Nasrudiansyah, Dicky Septian; Sukmono, Rita Ambarwati
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

The nature of writing this research has the first purpose to map the interactions and structures that occur among tokopedia consumers on social media twitter, the second to find out strategy recommendations digital marketing on tokopedia marketplace processed using methods social network analysis. Today's global civilization, manufacturing activities are beginning to witness tremendous changes in various countries. With the emergence of information technology and its increasingly advanced convenience, we all have the ability to think creatively in the face of more and more competition, the most important thing in the era of Covid-19 is the decline of the world economy. Business actors are expected to continue to think and be creative in order to improve, advance and maintain their business in order to obtain maximum profits and be known to the wider community. This research is qualitative descriptive research using data Secondary derived from Twitter. Methods used in this study Using the Social Network Analysis (SNA) method by using big data. In data retrieval assisted by a variety of tools. The support that will be used in this research is Google Colab, Jupyter Colab, Dictionary, Wordij and Gephi.

Analysis of Calculation of Income Tax (PPH) for 21 Permanent Employees: Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pegawai Tetap Aswijayanti, Putri; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Calculation of Income Tax (PPH) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). The method used in the quantitative approach. The research approach in this thesis uses a quantitative research approach with a descriptive approach. The object of this research is the Analysis of Income Tax Calculation (Pph) for 21 Permanent Employees (Studies on Cv. Global Mulya Persada, Cv. Putri Jaya Persada, and Cv. Conscience). With descriptive research, the researcher only intends to describe (describe) or explain the symptoms that are currently happening. The results of this study indicate that in the procedure for applying the calculation of Article 21 income tax to the income of permanent employees, there is a difference between the calculation of the Article 21 income tax payable according to CV. Global Mulya Persada with the number of calculations according to the Calculation of Income Tax Article 21 which refers to the Income Tax Law no. 36 of 2008. CV. Putri Jaya Persada still uses the old 2015 PTKP tariff. In fact, in 2016 there was a new PTKP as stipulated in the Minister of Finance regulation PMK-101/PMK.010/2016 which is valid until now. As a result, it can be seen that the amount of PPh 21 deposited by CV. Putri Jaya Persada experienced overpayment. CV. Putri Jaya Persada also does not impose fines on permanent employees who do not have an NPWP. In the application of the calculation of PPh Article 21 to the income of permanent employees, it can be seen that the total amount of PPh 21 deposited by CV. Conscience is still underpaid. This is because employee meal allowances are not included as an addition to gross income. Whereas according to the Taxation Law no. 36 of 2008, the meal allowance is one of the components to increase gross income.

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Home Page

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Editorial Team

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Contact Name Hindarto

Contact Email jurnal@umsida.ac.id

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Journal Mail Official jurnal@umsida.ac.id

Editorial Address Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur

Location Kab. sidoarjo, Jawa timur INDONESIA

Abstract

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Contact Name
Hindarto

Contact Email
jurnal@umsida.ac.id

Phone
-

Journal Mail Official
jurnal@umsida.ac.id

Editorial Address
Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur

Location
Kab. sidoarjo,

Jawa timur

INDONESIA